# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 303: Finance Act 2001


(1) Section 40 (aggregates levy: review of Commissioners’ decisions) is amended as follows.
(2) For the heading substitute “Appeals”.
(3) In subsection (1)—
(a) for “This section applies to any decision of the Commissioners with respect to any of the following matters” substitute “Subject to section 41, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to any of the following matters—,”;
(b) in paragraph (g) for “reviewable” substitute “appealable”;
(c) in paragraph (l) for “any assessment under this Part” substitute—
“(i) an assessment under paragraphs 2 or 3 of Schedule 5 in respect of an accounting period in relation to which any return required to be made by virtue of regulations under section 25 has been made; or
(ii) an assessment under any provision of Schedule 5 other than paragraphs 2 or 3.”.
(4) Omit subsections (2) to (9).

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/303 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-303
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.